The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1887-09-01
GOVERNMENTAL
What is Going on in the State De-
partments.
An Eptome OF What Was
Learned at the Capitol
[Flom Thursdays Daily.l

1WO dpplcdtlOnS TO purchase larSt
tracts of lands in Webb county were re-
ceived yesterday by the commissioners OF
the general land office, and many applica
tions are received daily to lease large
tracts.
The treasurer paid out yesterday, $50,
600 for school warrants.
The secretary of state chartered, yester
day, the Colorado county Farmers ALI
ance Cooperative association. Capital
$4,000. Directors: w. B. Bennett, j. H
Willard, j. E. Burford, M. R. Allen, j. W
Reese, W. F. Neal, j. B. Eudit, W. e
Bridge, w. W. Wilson, A. J. Faltz, H. B
Myers, VIM Morris.
The comptroller received yesterday
$2,4O0 account of revenue.
The following collectors settled with
the comptroller yesterday: Albert Gentry,
Donnelly county; A. l.. Board, Baylor
county.
The assessment rolls show a decrease
in Caldwell county of $4,000, and an in
crease in the following: Ellis county,
$1,207,52 Shelby county, $lO3,694;
Bowie county, $2s6,711.
Mr.. Henry Barnhart, county attorney,
Travis county, asked Attorney General
Hogg for his opinion yesterday on the
law concerning the removal of screens
from saloons. The attorney general
ruled that all screens must be removed.
If only portion of them are removed
the law would not be carried out. He ad-
vised Mr.. Barnhart to have them all
cleared away as early as possible.
A letter was received yesterday by At
torney General Hogg asking him the
question, "Can citizens in any morgan
lied county joining an organized county
vote in the adjoining organized county
for the removal of the county seat in
that county," The answer that they
could not WIS given and the law was
cited.
ooMPrRoLLER's DEPARTMENT.
In reply to letter from Albany, in
reference to exempting lands from tax
alton belonging to the Bayland Orphan
home, Comptroller Mccall yesterday
wrote as follows:
Section 6, article 4 673 revised statutes
provides as follows: "All buildings be-
longing to institutions of purely public
charity together with the lands belong
ing to and occupied by such institutions,
not leased or otherwise used with a view
to profit, shall be exempt from taxation.
The rule of law is that exemptions are
not to be extended by judicial construc-
ton to embrace other property than that
which is plainly expressed in the law, and
il is well settled principle that a
statute which exempts property from tax.
alton is to be strictly construed, and
those who claim exemption of property
from taxation must show it by express
grant or by explicit terms, and not by i'm
plications or doubtful intendments. The
exem ptions must be clear, and cannot be
presumed. The exemption from taxation
of lands belonging to an institution OF
purely public charity, or college, church
or anything of the kind, does not apply
only to lands that are 80 attached to such
institutions as to be necessary to the use
and enjoyment thereof, unless such ex-
emption is expressly granted by the
statute to all lands owned by such insti-
tuition.
The act of the Thirteenth legislature
which set apart certain lands to the Bay
lands Orphan home nowhere exempts
such lands from taxation. Hence, no ex-
emption of such lands can be claimed by
virtue of any provision contained in saiG
act.
Section 6, article 1878, revised statutes
clearly means that lands must not only
belong to, but must be occupied by
the charitable institutions in order to
come within the exemption from taxation
The application of this principle was
made by the supreme court of this state
in the case of Jose Cassiano VS.. the Ursu
line academy reported in the Gath Texas
report, pg. 675.
In the case of Bayland Orphan home il
is not commended, nor is it attempted tC
be shown that there has been any appro-
priation of the land referred to wiz: in
the county of Shackleford) by said home
for any of the purposes of such institu-
tion, and in the absence of statutory ex
emption of such lands from taxation, this
department cannot undertake to presume
that it was the intent of the legislature tt
create any exemption.
With reference to the property of sale
Bayland Orphan home, situated in Harris
county, and, as you state, having nevel
been subject to taxation, 1 will sa!
that such property being in the count.
and in the immediate vicinity of said home
was doubtless considered as being ad
iacent to and occupied by and necessar!
to the use and enjoyment of said home
and for such reasons was very properl!
exempt from taxation.
But these other lands, situated in an
other county than that wherein the HON,
is located, cannot be held to be exemp
from taxation.
Therefore the sales of which have beer
made by the collector of Shackelfort
county of lands belonging to the salt
Bayland's Orphan Home, for taxes, cal
not be Cancelled and set aside for thu
reasons as herein given.
There are twenty-six applications be
fore the governor for appointments OIL
the commission of arbitration.
A letter from Hon. S. S. Foster convey
the pleasant intelligence that he is i'm
proving in health.
The pardon business is something tina
few people understand or even take time
to think about. There are docketed IN
the executive Office 11.076 applications fol
relief, and of these fully 1900 may be sale
to be now pending. Since Governor
Ross was inaugurated, there
have been $50 application
for pardon, of which seventy-two wer'
granted. Twenty-four parties have beer
restored to citizenship, and fifty-six re-
missions and combinations have beef
made. Seven of the pardon cases were lief
over from the last administration, tn
papers showing that Governor Ireland ha'
promised to grant pardons to the parties